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Reduced VAT rate of 5.5% applicable to video game competition entry fees (law n° 2023-1322)

  • Reduced VAT rate of 5.5% applies to entrance fees for video game competitions
  • This is in accordance with article 87 of the law n° 2023-1322 of December 29, 2023
  • The reduced rate applies to services provided from January 1, 2024 onwards.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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